The historicity and nativity of Tapassu and Bhallika, the two merchant brothers of Utkala who became the first disciples of Lord Buddha, are shrouded in mystery. Utkal was a very ancient country. In Buddhist literature it is described as 'Ukkala' or 'Okkala'. In the Brahminical literature we find copious depiction of Utkala, said to have been located in the southern region of extended Vindyan range along with Mekalas, Kalingas, Andhras and others.